2001 (8) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of EOT Crane was allowed as capital goods under Rule 57Q of the Rules. 2. Heard both sides. 3. Commissioner as well as the adjudicating authority gave a finding of fact that the crane is used for handling the raw material and without the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Hon'ble Supreme Court in the case of C.C.E. v. Jawahar Mills Ltd. and the Hon'ble Supreme Court dismissed the appeal [2001 (132) E.L.T. 3 (S.C.) = 2001 (45) RLT 739]. The Hon'ble Supreme Court held that in view of the liberal language of the provisions, if any, of the items enumerated in Explanation 1(a) of Rule 57Q is used for the purpose enumerated therein for the manufacture of final produc....